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PA SB1084
Bill
Status
Introduced
11/5/2025
Primary Sponsor
Tracy Pennycuick
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AI Summary
- Creates a $1,000 tax credit for Pennsylvania resident individuals who adopt a child under 18 years of age, applicable against personal income tax
- Credit may only be claimed once per adopted child in the year the adoption is finalized, and may be claimed by individuals filing jointly
- Adopted child must not be the child of the taxpayer's spouse (excludes stepparent adoptions)
- Department of Revenue required to submit annual reports to the General Assembly by October 15, starting in 2027, detailing the number and amount of credits approved and claimed
- Applies to tax years beginning after December 31, 2025, and takes effect immediately upon enactment
Legislative Description
In tax credit and tax benefit administration, further providing for definitions; and establishing the child adoption tax credit.
Last Action
Referred to Finance
11/5/2025
Committee Referrals
Finance11/5/2025
Full Bill Text
No bill text available